I have a cash balance plan in which the interest credit is 6% per annum. If I were to calculate a lump sum for a vested terminated employee in 2006 using the required 417(e) rates and then reacalculate the lump sum in 2007 using the 417(e) rates, the amount in 2007 is lower than the amount determined in 2006. Is the 2006 lump sum now a minimum? Or, is the lump sum the amount calculated in 2007? The AEQ asumptions are the 417(e) mortality and interest, one month lookback and one plan year stability period.